DEBIT. 



162. For everything we 

 buy to iise on the farm and 

 not to sell again such as sta- 

 tionery, lumber, nails, fertil- 

 izers, seed, tile, etc., etc. 



163. For all we pay out for 

 freight, express charges, horse 

 shoeing, threshing, etc., etc. 



CREDIT. 



164. For anything we sell 

 which has been debited to this 

 account. 



Ill 



